The European Commission’s Anti-Tax Avoidance Package: A Stop along the Route or the Final Destination?
After hanging over the market for some time, it has now arrived: the Anti Tax Avoidance Package published by the European Commission on 28 January 2016. This package represents the European Commission’s proposals for far-reaching coordination of the corporate tax systems of the EU member states. As the Commission sees it, this package of measures represents a step in the direction of further harmonisation of profit taxes within the EU, with proposals on the horizon including proposals amongst others for cross-border loss carry-forward, a common tax base, tax consolidation and formulary apportionment. Now is a good time, therefore, to pause and assess where we now are along the route. This contribution focuses on the direction in which European policy integration in the field of member states’ corporate tax systems should be developing.
de Wilde, M.F. (2017). The European Commission’s Anti-Tax Avoidance Package: A Stop along the Route or the Final Destination?. In EU Law and the Building of Global Supranational Tax Law: EU BEPS and State Aid. Retrieved from http://hdl.handle.net/1765/106739